Subheading · Chapter 71 · Heading 7112
7112.91: Of gold, including metal clad with gold but excluding sweepings containing other precious metals
Gold waste and scrap
7112.91 is the HS subheading for gold waste and scrap, under heading 7112 in chapter 71.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 7112 91 00 00 Of gold, including metal clad with gold but excluding sweepings containing other precious metals Free
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Import requirements 4
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Belarus, Russia, Ukraine
- Legal act
- 2023 No. 616, 2022 No. 801, S.I. 2022/395
- Documents
- 9011
- 9022
- 9009
- 9010
- 9017
- Import controlImport control on restricted goods and technologies
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- Documents
- Y961 Goods other than those described in Annex IX (Gold, precious metals and diamonds) of Reg. (EU) 2017/1509
- Import control
- Applies to goods from
- Iran
- Legal act
- 2023 No.1314
- Documents
- 9011
- 9022
- Import controlImport control - Waste
- Applies to goods from
- all countries
- Legal act
- S.I. 2019/590
- Documents
- C672 Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
- C669 Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
- Y923 Product not subjected to the provisions of Regulation (EU) 2024/1157
- C670 Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code " EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia | Free |
| UK–Andorra agreement | Andorra | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| DCTS Standard | Indonesia | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Norway agreement | Norway | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| £16.8m | 26.3% | +118.7% | |
| £15.3m | 23.9% | +32.8% | |
| £10m | 15.7% | +121.6% | |
| £9.5m | 14.8% | — | |
| £2.5m | 3.9% | +67.2% | |
| £1.8m | 2.9% | +235.4% | |
| £1.7m | 2.6% | +47.8% | |
| £1.5m | 2.4% | -62.5% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$6mUS$6m+US$46m+US$267m+> US$1bn
Exports: 113
- United States: US$4bn
- Indonesia: US$2bn
- United Kingdom: US$1bn
- Hong Kong SAR China: US$1bn
- France: US$795m
- Philippines: US$734m
- Japan: US$733m
- Singapore: US$609m
- Thailand: US$535m
- Belgium: US$304m
- Switzerland: US$284m
- Netherlands: US$267m
- Austria: US$263m
- Germany: US$262m
- Mexico: US$243m
- Malaysia: US$236m
- Italy: US$159m
- Guyana: US$141m
- Sweden: US$129m
- Canada: US$129m
- Tanzania: US$86m
- Cambodia: US$75m
- Finland: US$65m
- Panama: US$59m
- South Africa: US$53m
- Honduras: US$50m
- Czechia: US$48m
- Dominican Republic: US$46m
- Papua New Guinea: US$46m
- Spain: US$41m
- Norway: US$35m
- Ecuador: US$32m
- Slovakia: US$25m
- Poland: US$25m
- China: US$23m
- Taiwan: US$23m
- Denmark: US$23m
- Australia: US$21m
- Mauritius: US$21m
- Malta: US$20m
- South Korea: US$19m
- Ukraine: US$19m
- Costa Rica: US$18m
- Portugal: US$17m
- Vietnam: US$15m
- Romania: US$15m
- Hungary: US$13m
- Ireland: US$12m
- Cyprus: US$10m
- Latvia: US$9m
- Chile: US$8m
- Israel: US$7m
- United Arab Emirates: US$7m
- Peru: US$7m
- Brunei: US$7m
- Luxembourg: US$6m
- Trinidad & Tobago: US$6m
- Guatemala: US$5m
- Slovenia: US$5m
- Lithuania: US$5m
Trade value (US$) no reported trade < US$254kUS$254k+US$16m+US$346m+> US$2bn
Imports: 85
- Canada: US$4bn
- Switzerland: US$3bn
- Hong Kong SAR China: US$2bn
- Spain: US$2bn
- Germany: US$1bn
- Singapore: US$834m
- United Arab Emirates: US$662m
- United States: US$524m
- Italy: US$346m
- Japan: US$337m
- Belgium: US$205m
- Malaysia: US$202m
- Norway: US$165m
- India: US$61m
- Austria: US$55m
- Netherlands: US$44m
- France: US$41m
- United Kingdom: US$41m
- Dominican Republic: US$25m
- Estonia: US$17m
- South Korea: US$16m
- Thailand: US$14m
- New Zealand: US$10m
- Finland: US$8m
- Sweden: US$6m
- China: US$5m
- Luxembourg: US$5m
- Slovenia: US$4m
- Bulgaria: US$3m
- Czechia: US$3m
- Türkiye: US$2m
- Russia: US$2m
- Romania: US$2m
- Mauritius: US$2m
- Denmark: US$1m
- Slovakia: US$990k
- Poland: US$795k
- Ireland: US$573k
- Lebanon: US$532k
- Taiwan: US$507k
- El Salvador: US$255k
- Portugal: US$240k
- Vietnam: US$215k
- Oman: US$206k
- Croatia: US$122k
- Kazakhstan: US$101k
- Bangladesh: US$64k
- Australia: US$58k
- Greece: US$52k
- Pakistan: US$48k
- Malta: US$35k
- Qatar: US$30k
- Hungary: US$24k
- Israel: US$23k
- Mexico: US$15k
- Brazil: US$14k
- Guatemala: US$10k
- Lithuania: US$10k
- Latvia: US$8k
- Bermuda: US$7k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$4bn | 27% | |
| 2 | US$2bn | 13.4% | |
| 3 | US$1bn | 7.3% | |
| 4 | US$1bn | 6.7% | |
| 5 | US$795m | 5.3% | |
| 6 | US$734m | 4.9% | |
| 7 | US$733m | 4.8% | |
| 8 | US$609m | 4% | |
| 9 | US$535m | 3.5% | |
| 10 | US$304m | 2% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$4bn | 26.3% | |
| 2 | US$3bn | 20.8% | |
| 3 | US$2bn | 11.4% | |
| 4 | US$2bn | 10.2% | |
| 5 | US$1bn | 7.2% | |
| 6 | US$834m | 5.5% | |
| 7 | US$662m | 4.4% | |
| 8 | US$524m | 3.5% | |
| 9 | US$346m | 2.3% | |
| 10 | US$337m | 2.2% |
Import duty on this product around the world 165
The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.
- 5%median duty
- 56number of duty-free countries (MFN)
- 50%highest: Angola, Bahamas, Ethiopia
165
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 5% | 2018 · HS 2012 | ||
| 2% | 2023 | ||
| 15% | 2023 | ||
| 50% | 2023 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 5% | 2021 · HS 2007 | ||
| 2% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 3% | 2021 · HS 2012 | ||
| 0% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 45% | 2022 | ||
| 5% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2022 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 6.5% | 2023 | ||
| 10% | 2022 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2022 | ||
| 0% | 2023 | ||
| 2% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 25% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 30% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 22% | 2021 · HS 2002 | ||
| 30% | 2023 | ||
| 30% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 3% | 0% – 6% | 2023 | |
| 0% | 2023 · HS 2017 | ||
| 20% | 2021 · HS 2017 | ||
| 30% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 2% | 2019 · HS 2017 | ||
| 0% | 2022 | ||
| 30% | 2023 | ||
| 0% | 2023 | ||
| 35% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 8% | 2023 | ||
| 30% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 10% | 2023 | ||
| 12% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2012 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 10% | 2020 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2020 · HS 2017 | ||
| 0% | 2022 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 15% | 2023 | ||
| 25% | 2023 | ||
| 0% | 2023 · HS 2002 | ||
| 5% | 2023 | ||
| 0% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2020 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 0.1%* | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 25% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 4% | 2021 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 25% | 2023 · HS 2017 | ||
| 2.5% | 2023 | ||
| 7.5% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 7% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 3% | 2023 · HS 2012 | ||
| 0% | 2017 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 2% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 3% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2021 · HS 2017 | ||
| 25% | 2023 | ||
| 20% | 2020 · HS 2017 | ||
| 20% | 2019 · HS 2017 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 25% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 2.5% | 2% – 3% | 2023 | |
| 0% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 · HS 2012 | ||
| 10% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2007 | ||
| 0%* | 2023 | ||
| 30% | 2020 · HS 2012 | ||
| 15% | 2021 · HS 2012 | ||
| 25% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2012 | ||
| 0% | 2023 | ||
| 0% | 2017 · HS 2017 | ||
| 25% | 2023 | ||
| 2% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 2% | 2023 · HS 2017 | ||
| 5% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 2% | 2023 · HS 2017 | ||
| 1% | 2023 | ||
| 15% | 2021 · HS 2012 | ||
| 5% | 2017 · HS 2017 | ||
| 15% | 2023 | ||
| 0.2% | 2023 |
Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)
Classifications and correspondences
Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.
- SITC Rev. 4
- 97103 Waste & scrap of gold & ash containing precious metal/precious metal compounds (including metal clad with gold but excluding sweepings containing other precious metals)
- End use (BEC Rev. 5)
- Intermediate goods · BEC 411210
- CPC 2.1 product
- 39331 Waste and scrap of gold or of metal clad with gold
- ISIC Rev. 4 activity
- n/a
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 7112.91 | changed |
| 2012 | 7112.91 | changed |
| 2007 | 7112.91 | changed |
| 2002 | 7112.91 | changed |
| 1996 | 7112.10 | changed |
| 1992 | 2620.90, 7112.10 | changed |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 1
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N355127 U.S. CBP
The tariff classification, country of origin, marking, and eligibility of the United States-Mexico-Canada Agreement (USMCA) of gold waste and scrap
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
-
UK Trade Tariff: measure changes on 1015 commodity codes
Trade Tariff changes 2026-09-29 · Source: trade-tariff.service.gov.uk
-
CELEX 32026R1724 · Source: eur-lex.europa.eu
-
RG 17.04.2026 sayı 33227 · Source: resmigazete.gov.tr
Subheading 7112.91 is a single line in the UK Global Tariff, where the duty is duty-free.
The EU Combined Nomenclature has one tariff line for subheading 7112.91; the duty is duty-free.
Goods from 174 countries can enter the UK at a preferential rate instead of the standard Free; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the 12 months to August 2026, the UK imported gold waste and scrap worth £64m (up 60% on the year before), at an average of £1,842.79 per kg; United Arab Emirates supplied 26%, followed by Cyprus.
World trade in gold waste and scrap reached US$15bn in 2024, up 7.2% on 2023.
The United States was the largest exporter with 27% of the total, ahead of Indonesia.
Questions and answers
What is the HS code for of gold, including metal clad with gold but excluding sweepings containing other precious metals?
Of gold, including metal clad with gold but excluding sweepings containing other precious metals fall under HS subheading 7112.91, part of heading 7112, in section XIV of the Harmonized System.
What is the import duty on of gold, including metal clad with gold but… in the UK?
Under the UK Global Tariff, imports under 7112.91 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on of gold, including metal clad with gold but… in the EU?
Under the EU Combined Nomenclature, imports under 7112.91 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most of gold, including metal clad with gold but…?
The United States, with US$4bn in 2024 (27% of world exports).
Which countries can export gold waste and scrap to the UK duty-free?
174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free applies. Pick a country above to see its rate.
Where does the UK import gold waste and scrap from?
In the 12 months to August 2026, the largest suppliers were United Arab Emirates (26%), Cyprus (24%) and Ireland (16%), out of total imports of £64m.